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3 results for “condonation of delay”+ Section 124(3)(a)clear

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Key Topics

Section 1012Section 124(3)(a)2Section 124(2)2Section 250(1)2Addition to Income2

INCOME TAX OFFICER, WARD - 2 (1),, VARANASI vs. PROMINENT DATAMATICS MARKETING PVT. LTD., , VARANASI

ITA 135/VNS/2020[2017-2018]Status: DisposedITAT Varanasi05 Jan 2026AY 2017-2018

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 124(1)(a)Section 124(2)Section 124(3)(a)Section 250(1)Section 255(4)Section 69A

condoning the delay citing the reasons for the delay in filing before the Delhi benches, if so advised. 8. In the result, the appeal filed by the revenue is dismissed. 9. Order pronounced in the open court on 26.09.2023. (AMIT SHUKLA) ACCOUNTANT MEMBER Dated 26th September, 2023. 8. In view of the above discussion, I find that after the judgement

THE SPRINGER EDUCATION FOUNDATION,,GORAKHPUR vs. CIT (E), LUCKNOW

ITA 10/VNS/2020[2018-2019]Status: DisposedITAT Varanasi13 Oct 2022AY 2018-2019
For Appellant: NoneFor Respondent: Shri R.K. Vishwakarma, CIT DR
Section 10

3. It has been noticed that that application u/s 10(23C)(vi) of the IT Act in From No. 56D was belatedly filed on 27.10.2018 for the F.Y. 2018-19(sic. F.Y.2017-18) which should have been filed on or before 30th September, 2018. The delay is not condonable and belated application is liable to be rejected, in the light

RISHIKESH SHUKLA,SINGRAULI vs. ITO, WARD - III (1), MIRZAPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 124/VNS/2020[2009-2010]Status: DisposedITAT Varanasi19 May 2023AY 2009-2010

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year:2009-10 Shri Rishikesh Shukla, Income Tax Officer, S/O Shri K. P. Shukla, V. Ward-Iii(1), Sharma Colony, Mirzapur,U.P.. Waidhan,Singrauli-486886, Madhya Pradesh . Pan:Bcmps8094M (Appellant) (Respondent)

Section 143(3)Section 147Section 148Section 253(3)

condone the delay in filing this appeal late by the assessee beyond the time prescribed u/s 253(3) of the 1961 Act, and proceed to adjudicate this appeal on merit in accordance with law. 4. The brief facts of the case are that as per the database of the Department, the assessee has deposited cash in his savings bank account